The following information is available for Dining Corporation: The number of shares to be used in computing earnings per common share for 2015 is January 1, 2015 S hares outstanding 4,000,000 March 1, 2015 Shares issued 320,000 June 1, 2015 Treasury shares purchased 120,000 October 1, 2015 S hares issued in a 100% stock dividend 4 ,200,000.